Normal practice of financial management in the defense system is crucial for the performance of assigned tasks. Payment transactions in cash, in addition to non-cash payment system are very important if we take into a...Normal practice of financial management in the defense system is crucial for the performance of assigned tasks. Payment transactions in cash, in addition to non-cash payment system are very important if we take into account the specificity of the defense system. With limited financial resources optimization level of bookkeeping cash limit should provide continuous funding of units and institutions of the defense system. The aim of this paper is to show that using the method of analytic hierarchy process （AHP） we can help optimize the allocation of cash financial funds within the defense system.展开更多
Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance ...Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.展开更多
This paper explores the different view about the origin of double-entry book-keeping that arises from bank account of Florence, Italy in 13^th century. The four-leg accounts in China were to some extent similar to tha...This paper explores the different view about the origin of double-entry book-keeping that arises from bank account of Florence, Italy in 13^th century. The four-leg accounts in China were to some extent similar to that in Korea in 11^th century and the three-leg accounts to that in ancient Rome period. By analysis of accounting bamboo slips in Han dynasty in 2nd and 1st centuries B.C., this paper will demonstrate that the double-entry book-keeping method emerged from China and Italy.展开更多
文摘Normal practice of financial management in the defense system is crucial for the performance of assigned tasks. Payment transactions in cash, in addition to non-cash payment system are very important if we take into account the specificity of the defense system. With limited financial resources optimization level of bookkeeping cash limit should provide continuous funding of units and institutions of the defense system. The aim of this paper is to show that using the method of analytic hierarchy process （AHP） we can help optimize the allocation of cash financial funds within the defense system.
文摘Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.
文摘This paper explores the different view about the origin of double-entry book-keeping that arises from bank account of Florence, Italy in 13^th century. The four-leg accounts in China were to some extent similar to that in Korea in 11^th century and the three-leg accounts to that in ancient Rome period. By analysis of accounting bamboo slips in Han dynasty in 2nd and 1st centuries B.C., this paper will demonstrate that the double-entry book-keeping method emerged from China and Italy.
